Adviser > Technical Central > Rates & Factors > NI Limits > National Insurance Lower & Upper Earnings Limits
National Insurance Lower & Upper Earnings Limits
| Tax Year | Lower Earnings Limit | Upper Earnings Limit | ||
|---|---|---|---|---|
| £ per week | £ per annum* | £ per week | £ per annum* | |
| 2010/11 | 97.00 | 5,044 | 844.00 | 43,875 |
| 2009/10 | 95.00 | 4,940 | 844.00 | 43,875 |
| 2008/09 | 90.00 | 4,680 | 770.00 | 40,040 |
| 2007/08 | 87.00 | 4,524 | 670.00 | 34,840 |
| 2006/07 | 84.00 | 4,368 | 645.00 | 33,540 |
| 2005/06 | 82.00 | 4,264 | 630.00 | 32,760 |
| 2004/05 | 79.00 | 4,108 | 610.00 | 31,720 |
| 2003/04 | 77.00 | 4,004 | 595.00 | 30,940 |
| 2002/03 | 75.00 | 3,900 | 585.00 | 30,420 |
| 2001/02 | 72.00 | 3,744 | 575.00 | 29,900 |
| 2000/01 | 67.00 | 3,484 | 535.00 | 27,820 |
| 1999/00 | 66.00 | 3,432 | 500.00 | 26,000 |
| 1998/99 | 64.00 | 3,328 | 485.00 | 25,220 |
| 1997/98 | 62.00 | 3,224 | 465.00 | 24,180 |
| 1996/97 | 61.00 | 3,172 | 455.00 | 23,660 |
| 1995/96 | 58.00 | 3,016 | 440.00 | 22,880 |
| 1994/95 | 57.00 | 2,964 | 430.00 | 22,360 |
| 1993/94 | 56.00 | 2,912 | 420.00 | 21,840 |
| 1992/93 | 54.00 | 2,808 | 405.00 | 21,060 |
| 1991/92 | 52.00 | 2,704 | 390.00 | 20,280 |
| 1990/91 | 46.00 | 2,392 | 350.00 | 18,200 |
| 1989/90 | 43.00 | 2,236 | 325.00 | 16,900 |
| 1988/89 | 41.00 | 2,132 | 305.00 | 15,860 |
| 1987/88 | 39.00 | 2,028 | 295.00 | 15,340 |
| 1986/87 | 38.00 | 1,976 | 285.00 | 14,820 |
| 1985/86 | 35.50 | 1,846 | 265.00 | 13,780 |
| 1984/85 | 34.00 | 1,768 | 250.00 | 13,000 |
| 1983/84 | 32.50 | 1,690 | 235.00 | 12,220 |
| 1982/83 | 29.50 | 1,534 | 220.00 | 11,440 |
| 1981/82 | 27.00 | 1,404 | 200.00 | 10,400 |
| 1980/81 | 23.00 | 1,196 | 165.00 | 8,580 |
| 1979/80 | 19.50 | 1,014 | 135.00 | 7,020 |
| 1978/79 | 17.50 | 910 | 120.00 | 6,240 |
* 52 times the weekly amount
Note – from 6 April 2009 the upper earnings limit is equal to the total of the basic personal tax allowance and the amount of income taxed at the basic rate not 52 times the weekly amount.
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